April 26, 2002
CLA-2-64:RR:NC:TA:347 I80401CATEGORY:CLASSIFICATIONTARIFF NO.:6402.91.50 ; 6404.19.20
Ms. Vicki Ostrom
T.H. Weiss & Co., Inc.
600 East Dallas Road
Grapevine, TX 76051RE: The tariff classification of footwear from France
Dear Ms Ostrom:
In your letter dated April 4, 2002, on behalf of your client Zefal USA, you requested a tariff classification ruling.
You describe the five submitted footwear items as protective overshoes, designed to be worn over cycling shoes to provide additional protection against cold and inclement weather. You state that these overshoes are available in unisex sizes and all have rubber outer soles with pre-scored cut-away areas that the individual wearer can choose to cut out to allow the cleats on his cycling shoes to protrude and make contact with the pedals. All five overshoes have uppers that cover the wearer’s ankle. They are identified and described as follows:
K4929 “Shot” – A stretch bootie-type shoe, approximately 9-inches high, with a knit textile fabric upper external surface area, a middle layer of neoprene and a lining layer of knit textile fabric. You state that the upper is also lined with “PTFEE, Gore-Tex” membrane, a material that provides protection against penetration by water. This overshoe has a side zipper closure with a fold-over covering flap secured by a hook-and loop closure, and a rubber outer sole.
K4915 “Shetland” – A bootie-type shoe, approximately 7-inches high, with an upper consisting of a predominately plastic external surface area foot portion that also features a three inch high elasticized and pleated ankle collar shaft with a textile material external surface. You state that the upper is also lined with “PTFE, Gore-Tex” membrane, a material that provides protection against penetration by water. This overshoe has a zipper closure at the back and a rubber outer sole.
K4899 “Laddak” – A bootie-type shoe, approximately 9-inches high, with a knit fabric textile upper and a polyester fabric inner lining. You state that the upper is also lined with “PTFE, Gore-Tex” membrane, a material layer that provides protection against penetration by water. This overshoe has a zipper closure at the back and a rubber outer sole.
K4902 “Mustang” – A bootie-type shoe, approximately 9-inches high, with a knit fabric textile upper, which you state has a middle “functional layer” of “PTFE, Gore-Tex,” a material used to provide protection against penetration by water and an inner lining layer of nylon textile material. This overshoe has a zipper closure at the back with a fold-over covering flap secured by a hook-and-loop closure, and a rubber outer sole.
K4898 “Tibet” – A bootie-type shoe, approximately 9-inches high, with a upper that has an external surface area consisting of a plastic material front vamp and instep portion, and a stretch knit textile fabric rear portion. You state in your letter that the upper’s surface is 50% plastic and 50% textile. However, based on visual measurements, we have determined that the external surface area of this upper is predominately of plastics. You also state that the upper is lined with a “functional layer of “PTFE, Gore-Tex” membrane, a material used to provide protection against water penetration. This overshoe has a zipper closure at the side with a fold-over covering flap secured by a hook-and-loop closure, and a rubber outer sole.
The applicable subheading for the two overshoes, identified as styles “K4915 Shetland” and “K4898 Tibet” will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber and/or plastics (including any accessories or reinforcements); and which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.
The applicable subheading for the three overshoes, identified as styles “K4929 Shot,” “K4899 Laddak” and “K4902 Mustang” will be 6404.19.20, (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. For footwear, both shoes of the pair are to be marked. For the instant samples, which will probably be tried on for size at the time of purchase by the consumer, we suggest that a sewn-in label stating “Made in France” next to, or on a larger sewn-in size label may be acceptable.
We are returning the samples as you have requested.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,